MIDNIGHT SUN INC C/O UBS FARMLAND INVESTORS LLC (EIN 412153934) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2008

Legal Domicile

Principal Officer

JAMES B MCCANDLESS

Phone

8606169200

Tax Period

2024-07-01 to 2025-06-30

MIDNIGHT SUN INC C/O UBS FARMLAND INVESTORS LLC, founded in 2008, is a community nonprofit in the Community Improvement sector that reported $6.5M in total revenue in fiscal year 2024. Revenue fell 48% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $4.3M, a strong 66% operating margin.

Mission

THE ORGANIZATION'S MISSION IS TO ACT AS A REAL PROPERTY TITLE HOLDING COMPANY.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $6,400,279

Investment Income $0

Other Revenue $101,223

TOTAL REVENUE $6,501,502

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $2,187,587

TOTAL EXPENSES $2,187,587

Year-over-Year Comparison

	2024	2023	Change
Revenue	$6,501,502	$12,508,381	-0.5%
Expenses	$2,187,587	$2,181,872	+0.0%
Net Income	$4,313,915	$10,326,509	-0.6%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CULLUM JEFFERIES	DIRECTOR - VICE PRESIDENT	0.01	Officer Director	$0	$0	$0
DANIEL MURRAY	DIRECTOR - VICE PRESIDENT	0.01	Officer Director	$0	$0	$0
JAMES B MCCANDLESS	DIRECTOR - PRESIDENT/TREASURER	0.01	Officer Director	$0	$0	$0
BARBARA A MISSAL	SECRETARY	0.01	Officer	$0	$0	$0
BRIAN C DUKE	VICE PRESIDENT	0.01	Officer	$0	$0	$0
CHARLES W BRYAN JR	VICE PRESIDENT	0.01	Officer	$0	$0	$0
ERIK ROGET	VICE PRESIDENT	0.01	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$6,501,502	$2,187,587	$189,542,218	$4,313,915
2024	$12,508,381	$2,181,872	$189,792,611	$10,326,509
2023	$6,886,517	$2,293,045	$185,920,134	$4,593,472
2022	$6,450,767	$2,116,121	$168,353,471	$4,334,646
2021	$6,168,489	$2,094,488	$161,229,742	$4,074,001
2020	$6,358,217	$2,212,384	$155,178,877	$4,145,833
2019	$6,390,081	$2,177,101	$152,704,092	$4,212,980

MIDNIGHT SUN INC C/O UBS FARMLAND INVESTORS LLC